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<h1>Gujarat GST Circular Clarifies Refund Claims Process, Invoices Submission, and Rule 96(10) Importers' Tax Refund Eligibility.</h1> The circular addresses refund-related issues under the Gujarat Goods and Services Tax Act, 2017. It clarifies the submission of invoices for refund claims, emphasizing reliance on FORM GSTR-2A and detailing procedures for calculating refund amounts. It outlines the process for re-crediting the electronic credit ledger in case of refund claim rejection and specifies the applicability of rule 96(10) regarding importers' eligibility for integrated tax refunds. The document advises against withholding disbursement of sanctioned refunds and clarifies the treatment of refund applications with deficiencies. It also sets a threshold for refund claims and provides guidance on handling claims below Rs. 1,000.